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Law 25/2013, of September 27, on the promotion of electronic invoices and the creation of the accounting register of invoices, establishes that all suppliers of goods and services will be able to issue electronic invoices to public administrations from January 15, 2015, being mandatory for certain subjects, as well as its presentation through the corresponding point of entry. To this end, Government Agreement 151/2014, of 11 November, declared the service of e.FACT as the General Entry Point for electronic invoices in Catalonia.
To stimulate the correct use of the General Point of Invoice Entry, the management of the quality of the service and to comply with Law 25/2013, of December 27, on the Impulse of the electronic invoice, analyzes of invoices are carried out on a monthly and annual basis. On this occasion, we send you the results obtained in the analysis of the invoices corresponding to the month of June 2024.
During this period they include:
394.452 invoice records from 2.791 entities
8.585.086 invoice status records
The analysis carried out has taken into consideration the following areas of action:
3.113 entities of the Generalitat de Catalunya
1.585 entities of local administrations
8 universities
In accordance with the resolution of October 10, 2014, of the Secretaría de Estado de Administraciones Públicas and the Secretaría de Estado de Presupuestos y Gastos, by which the standardized technical conditions of the general point of entry of electronic invoices, and as indicated by Order ECO/306/2015, of September 23, which regulates the procedure for processing and recording invoices in the Accounting Register of invoices in the area of the Administration of the Generalitat of Catalonia and its public sector, the invoice processing statuses that accounting offices must communicate are:
Registered with RCF
The obligation to pay has been accounted for
Paid (is a finalist status*)
Rejected (is a finalist status*)
The state "REGISTERED” in the administrative register of the entity (mandatory status), it is not returned by the entity to the e.FACT platform, but is done automatically by e.FACT.
Mandatory states of an invoice:
With reference to the processing of invoices, we have identified the following indicators:
Unreported invoices finalist states (PAID i REJECTED) for a period of at least 90 days after their registration in the entity's register: 128.873 invoices (32,66%), which correspond to 1.778 entities, of which:
71.491 invoices correspond to 550 entities within the scope of the Generalitat de Catalunya (mostly schools)
42.247 invoices correspond to 1.164 entities in the field of local administrations
14.512 invoices correspond to 8 University entities
Invoices that only have the status REGISTERED i finalists: 11.479 invoices (2,91%), corresponding to 621 entities, of which:
4 invoices correspond to 2 entities within the scope of the Generalitat de Catalunya
10.606 invoices correspond to 603 entities in the field of local administrations
700 invoices correspond to 5 University entities
Invoices that have once reported the status PAID, other states have continued to report: 103 invoices (0,05%), corresponding to 24 entities, of which:
24 invoices correspond to 11 entities within the scope of the Generalitat de Catalunya (mostlyschools)
57 invoices correspond to 11 entities in the field of local administrations
20 invoices correspond to 1 entity of the Universities group
Invoices that have once reported the status PAID, have informed the state REJECTED: 17 invoices (0,01%), corresponding to 10 entities, have been processed reporting the status Rejected after the state Paid, of which:
15 invoices correspond to 9 entities within the scope of the Generalitat de Catalunya (mostly schools)
0 invoices correspond to 0 entities in the field of local administrations
0 invoices correspond to 0 University entities
Invoices that have reported the status PAID, but they have not reported any of the previous mandatory statements: 70.344 invoices (31,81%), out of a total of 221.156 invoices, which correspond to 474 entities, of which:
28.587 invoices correspond to 77 entities within the scope of the Generalitat de Catalunya
37.989 invoices correspond to 365 entities in the field of local administrations
2.888 invoices correspond to 3 University entities
Invoices that have reported the status REJECTED, but they have not reported any of the previous mandatory statements: 43.176 invoices (96,25%), out of a total of 44.857 invoices, corresponding to 1.483 entities, of which:
19.554 invoices correspond to 345 entities within the scope of the Generalitat de Catalunya (mostly schools)
20.299 invoices correspond to 1.080 entities in the field of local administrations
2.772 invoices correspond to 7 University entities
Invoices that have reported the status REJECTED immediately after the status PAYMENT OBLIGATION ACCOUNTED: 71 invoices (0,16%), corresponding to 41 entities, of which:
42 invoices correspond to 16 entities within the scope of the Generalitat de Catalunya (mostly schools)
29 invoices correspond to 25 entities in the field of local administrations
0 invoices correspond to 0 University entities
Invoices that never report the RCF number with the status REGISTERED IN RCF: 233.299 invoices (83,07%), corresponding to 1.948 entities, of which:
105.067 invoices correspond to 1.088 entities within the scope of the Generalitat de Catalunya (mostly schools)
119.178 invoices correspond to 772 entities in the field of local administrations
6.524 invoices correspond to 4 University entities
Invoices that have no mandatory status (only report the status REGISTERED): 35.398 invoices, corresponding to 753 entities, of which:
3.807 invoices correspond to 84 entities within the scope of the Generalitat de Catalunya (mostly schools)
21.909 invoices correspond to 637 entities in the field of local administrations
9.317 invoices correspond to 6 University entities
** Please note that the date reported in the status change of the invoice may not coincide with the actual date on which the status change action takes place.
** Currently, there are 8 municipalities that are not affiliated with the service eFACT.
